2003 Legislation
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HOUSE BILL NO. 35 – Forest Products Comm, assessments

HOUSE BILL NO. 35

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Daily Data Tracking History



H0035...........................................................by MR. SPEAKER
               Requested by: Idaho Forest Production Commission
FOREST PRODUCTS COMMISSION - Amends existing law to provide that assessments
of the Idaho Forest Products Commission shall be based upon data compiled from
the base year and shall be paid in accordance with rules adopted by the
Commission.
                                                                        
01/06    House intro - 1st rdg - to printing
    Rpt prt - to Res/Con
01/30    Rpt out - rec d/p - to 2nd rdg
01/31    2nd rdg - to 3rd rdg
02/03    3rd rdg - PASSED - 68-0-2
      AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Bieter,
      Block, Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow,
      Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge,
      Field(18), Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Jones,
      Kellogg, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin,
      McKague, Meyer, Miller, Mitchell, Moyle, Nacarrato, Nielsen, Raybould,
      Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler,
      Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass,
      Stevenson, Tilman, Trail, Wills, Wood, Mr. Speaker
      NAYS -- None
      Absent and excused -- Black, Schaefer(Schaefer)
    Floor Sponsor - Cuddy
    Title apvd - to Senate
02/04    Senate intro - 1st rdg - to Res/Env
03/06    Rpt out - rec d/p - to 2nd rdg
03/07    2nd rdg - to 3rd rdg
03/11    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Bailey, Brandt, Bunderson, Burkett, Burtenshaw,
      Calabretta, Cameron, Compton, Darrington, Davis, Gannon, Geddes, Goedde,
      Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley,
      McKenzie, McWilliams, Noble, Noh, Pearce, Richardson, Schroeder,
      Sorensen, Stegner, Stennett, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Cameron
    Title apvd - to House
03/12    To enrol
03/13    Rpt enrol - Sp signed
03/14    Pres signed
03/17    To Governor
03/20    Governor signed
         Session Law Chapter 101
         Effective: 07/01/03

Bill Text


                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 35
                                                                        
                                       BY MR. SPEAKER
                       Requested by: Idaho Forest Products Commission
                                                                        
  1                                        AN ACT
  2    RELATING TO THE IDAHO FOREST PRODUCTS COMMISSION;  AMENDING  SECTION  38-1502,
  3        IDAHO CODE, TO FURTHER DEFINE TERMS AND TO ALPHABETIZE DEFINITIONS; AMEND-
  4        ING SECTION 38-1515, IDAHO CODE, TO MAKE TECHNICAL CORRECTIONS AND TO PRO-
  5        VIDE  THAT  ASSESSMENTS SHALL BE BASED ON DATA COMPILED FROM THE BASE YEAR
  6        AND SHALL BE PAID IN ACCORDANCE WITH RULES ADOPTED BY THE COMMISSION.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION 1.  That Section 38-1502, Idaho Code, be, and the same  is  hereby
  9    amended to read as follows:
                                                                        
 10        38-1502.  DEFINITIONS. As used in this chapter:
 11        (1)  "Assessment year" means January 1 through December 31 of any calendar
 12    year in which the commission levies an assessment.
 13        (2)  "Base year" means the calendar year immediately preceding the assess-
 14    ment year.
 15        (3)  "Business  entity"  means  a  person, firm, partnership, corporation,
 16    association, trust or other recognized legal entity.
 17        (4)  "Commission" means the Idaho forest products  commission  created  by
 18    section 38-1503, Idaho Code.
 19        (25)  "Financial  supporter" means entities who have paid assessments pur-
 20    suant to this chapter.
 21        (36)  "Forest lands" means federal, state and private land growing  forest
 22    tree  species  which  are,  or could be at maturity, capable of furnishing raw
 23    material used in the manufacture of lumber or other forest products. The  term
 24    includes  federal,  state and private land from which forest tree species have
 25    been removed but have not yet been restocked, but it  does  not  include  land
 26    affirmatively converted to uses other than the growing of forest tree species.
 27        (47)  "Forest  product  manufacturer" means a business entity that engages
 28    in the processing, cutting, fabricating or other process which  converts  tim-
 29    ber,  chips,  sawdust or shavings  into lumber, paper, plywood, particle board
 30    or other usable products for sale in commerce, provided, however, as  used  in
 31    this  chapter,  forest  products manufacturers shall not include the following
 32    business entities engaged in:
 33        (a)  The production of fence or corral posts or rails;
 34        (b)  Producing shingles or shakes;
 35        (c)  Producing firewood or pellets for energy; or
 36        (d)  Producing logs which have been shaped or scribed and used in the con-
 37        struction of log structures.
 38        (8)  "Hog fuel" means wood or wood scraps that have been shredded or  pul-
 39    verized and used by forest product manufacturers to generate energy.
 40        (59)  "Private  forest  lands" means forest lands not owned by the federal
 41    government, state government, an Indian tribe or a  political  subdivision  of
 42    the state.
 43        (6)  "Hog  fuel" means wood or wood scraps that have been shredded or pul-
                                                                        
                                           2
                                                                        
  1    verized and used by forest product manufacturers to generate energy.
                                                                        
  2        SECTION 2.  That Section 38-1515, Idaho Code, be, and the same  is  hereby
  3    amended to read as follows:
                                                                        
  4        38-1515.  IMPOSITION  OF ASSESSMENTS AND PROVISION FOR LATE FEES. (1) From
  5    and after the first day of July, 1995, there the commission is  hereby  autho-
  6    rized to levy the following fees and assessments:
  7        (a)  For  all  forest  products  manufacturers,  an amount no greater than
  8        fifty cents (50) per thousand board feet or the  equivalent  thereof  for
  9        all  logs either harvested in Idaho or measured or processed by a manufac-
 10        turing entity located in the state of Idaho, regardless of  the  state  in
 11        which the logs might have been cut.  For purposes of this chapter, "forest
 12        products  manufacturers"  shall  include those business entities which buy
 13        timber in Idaho and then sell it to other persons outside  the  state  for
 14        manufacture into finished products. Such business entities shall be liable
 15        for  the assessments described in this paragraph for all timber cut within
 16        Idaho and then distributed to other persons outside the state.
 17        (b)  For all business entities engaged in the harvest or transport of tim-
 18        ber, logs, unfinished lumber, chips, sawdust,  shavings  or  hog  fuel  in
 19        Idaho,  a  sum  no greater than twenty-five dollars ($25.00) per employee,
 20        including single, self-employers and the individuals involved in  partner-
 21        ships,  as  measured by the records of the department of employment during
 22        the month of July of the preceding year,  or as provided in subsection (2)
 23        of this section, provided, however, those business entities engaged solely
 24        in the harvest or transport of those exclusions to forest  products  manu-
 25        facturers  as set forth in subsection (47)(a), (b), (c) and (d) of section
 26        38-1502, Idaho Code, shall owe no duty or assessment under  this  chapter,
 27        nor  shall  any  assessment  be levied upon forest products transported by
 28        railroad.
 29        (c)  For business entities or persons  owning  more  than  fifty  thousand
 30        (50,000)  acres  of private forest land within the state of Idaho but with
 31        no facilities for manufacturing forest products within the state, a sum no
 32        greater than sixteen and sixty-six one hundredths cents (16.66) per  each
 33        acre  of  forest  land,  provided,  however, that this assessment shall be
 34        reduced by an amount equal to the assessment described in paragraph (a) of
 35        this subsection for all logs harvested from that  land  in  the  preceding
 36        calendar  year  and  assessed  in this section. Persons owning less than a
 37        total of fifty thousand (50,000) acres of forest land in the  state  shall
 38        bear no assessment or fee pursuant to the provisions of this subsection.
 39        (d)  No firm or business entity shall be liable for assessments under this
 40        chapter  in more than one (1) of the categories described in this section.
 41        In the event that a person, firm or business entity qualifies to pay  more
 42        than  one  (1)  assessment  as  described  herein, then the greater of the
 43        assessments shall be assessed, due and payable.
 44        (2)  In collecting assessments and other  financial  obligations  due  the
 45    commission,  the commission is authorized to cooperate with and coordinate its
 46    actions to collect assessments with the various  efforts  of  Idaho  board  of
 47    scaling  practices,  the  tax  commission,  the  department of employment, the
 48    transportation department and  the  department  of  lands  to  either  collect
 49    assessments  or  taxes due under the provisions of this chapter or to identify
 50    those who may owe assessments under the provisions of this chapter.
 51        (3)  Any person or firm who makes payment to  the  commission  at  a  date
 52    later  than  that  prescribed  in rules set forth by the commission under this
 53    section may be subject to a late payment penalty as set forth by  the  commis-
                                                                        
                                           3
                                                                        
  1    sion by rule. Such penalty shall not exceed fifteen percent (15%) per annum on
  2    the  amount  due.  In  addition  to the above penalty, the commission shall be
  3    entitled to recover all costs, fees, and reasonable attorney's  fees  incurred
  4    in the collection of the tax and penalty provided for in this section.
  5        (4)  All  An assessments due levied under this chapter shall be based upon
  6    the data for compiled from the base year. immediately preceding  and  payments
  7    due  Assessments  shall  be  paid  to  the  commission shall be made quarterly
  8    according to such rules as may be adopted by the commission.

Statement of Purpose / Fiscal Impact


                     STATEMENT OF PURPOSE

                             RS 12339

This bill is necessary to clarify to which calendar year
assessments of the Idaho Forest Products Commission apply, and from
which calendar year data is accumulated to calculate such
assessments.  The bill also provides that assessments shall be paid
to the Commission in accordance with rules adopted by the
Commission.




                         FISCAL IMPACT

There is no fiscal impact.











CONTACT
Name:        Betty Munis
Agency:      Forest Products Commission
Phone:       334-3292

Statement of Purpose/Fiscal Impact                   H 3